摘要
纳税筹划是企业财务管理的重要组成部分,并受到日益广泛的关注。中国加入WTO后,中国企业直接融入了全球市场的竞争,追求税收成本的最小化、实现自身价值的最大化以提高竞争能力就成为必然之举。以纳税筹划的必要性为出发点,从纳税筹划的基本思路和方法以及确保纳税筹划成功的条件等几个方面对纳税筹划进行了探讨。
The tax planning is an important part of enterprise's financial management, and obtains more and more extensive concerns recently. After WTO entry, Chinese enterprises take direct part in the global market. It has become an inevitable issue to pursue the minimization in tax revenue cost and the maximization of enterprise's own profits to strengthen the competitiveness. Starting from the necessity of the tax planning, this paper probes into the tax planning from the basic ideas and methods of the tax planning, and the conditions of guaranteeing the success of the tax planning, etc.
出处
《科技情报开发与经济》
2005年第2期138-139,共2页
Sci-Tech Information Development & Economy
关键词
纳税筹划
法律依据
财务管理
税收成本
tax planning
legal basis
financial management
tax revenue cost
